文中的write-down就是指债务的“减记”，一般用来指资产账面价值的降低。 也就是说，一项资产的价值缩水，导致该项资产的账面值高于其当前实际价值，按会计准则将其账面值减记至反映其当前实际价值的水平。

A write up of an asset in an increase in an asset's book value to better reflect market values, and is functionally the opposite of a write-down.